Mount is Erik ten Hag’s top target as he seeks to add a more dynamic number 8 to his Manchester United squad this summer.
The midfielder has agreed personal terms with the Red Devils and is pushing to leave Chelsea and move to Old Trafford before pre-season starts.
Manchester United have already failed with two offers, the last one being £45m and another £5m in add-ons.
The Premier League giants are set to submit a third offer to try and agree on a deal to sign him from Chelsea.
Manchester United are expected to table a bid in excess of £55m including add-ons but this will be their final offer.
The Red Devils have no plans to meet Chelsea’s lowered asking price of £65m at this point in the window.
In fact, Manchester United are ready to walk away from the negotiations if Chelsea reject their third bid.
Mount, 24, has already rejected two offers of a new deal from Chelsea and wants to move to Old Trafford this summer.
